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pro vyhledávání: '"BEPS Action 4"'
This book aims to contribute a single idea – a new way to interpret legal decisions in any field of law and in any capacity of interpreting law through a theory called legal dialects. This theory of the dialectical path of law uses the Hegelian dia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___01423::50a666af39bd1cc5820a7d5f5a839d9e
https://research.rug.nl/en/publications/a929f52c-be53-45c4-a75e-3c085914652a
https://research.rug.nl/en/publications/a929f52c-be53-45c4-a75e-3c085914652a
This book aims to contribute a single idea – a new way to interpret legal decisions in any field of law and in any capacity of interpreting law through a theory called legal dialects. This theory of the dialectical path of law uses the Hegelian dia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=narcis______::9252e8ac4b7e3eb1bfa4005b0893c69b
https://research.rug.nl/en/publications/a929f52c-be53-45c4-a75e-3c085914652a
https://research.rug.nl/en/publications/a929f52c-be53-45c4-a75e-3c085914652a
This book aims to contribute a single idea – a new way to interpret legal decisions in any field of law and in any capacity of interpreting law through a theory called legal dialects. This theory of the dialectical path of law uses the Hegelian dia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___00893::2a173df4251b45227304edccf419c46f
https://hdl.handle.net/11370/a929f52c-be53-45c4-a75e-3c085914652a
https://hdl.handle.net/11370/a929f52c-be53-45c4-a75e-3c085914652a
Publikováno v:
NTFR Beschouwingen. 2018(6):1-5
In BEPS Action 4 is vastgelegd dat de aftrek van rente voor de toepassing van de vennootschapsbelasting moet worden beperkt. Deze maatregel is overgenomen in de ATAD (de Europese antibelastingontwijkrichtlijn) die moet worden geïmplementeerd in de N
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___01423::3c046ba8a1855fb95f874af65a885918
https://research.rug.nl/en/publications/6755efbe-9aa7-40a4-ac76-d4685217b240
https://research.rug.nl/en/publications/6755efbe-9aa7-40a4-ac76-d4685217b240
PART ONE: GENERAL RULES REGARDING INTEREST DEDUCTIBILITY. 1.1. Definition of “interest”. 1.2. Interest deductibility. PART TWO: LIMITATIONS ON INTEREST DEDUCTIBILITY BEFORE THE BEPS ACTION 4 REPORT. 2.1. General overview. 2.2. Limitations that re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______935::c3d5a8cad7ea02619e1bf0b6913aefc0
https://hdl.handle.net/10045/110155
https://hdl.handle.net/10045/110155
Autor:
Kellner, Florian
Diese Arbeit beschäftigt sich mit der Thematik des exzessiven Zinsabzugs multinationaler Unternehmen, wie diese über die letzten Jahrzehnte mittels kreativer Methoden der Steuerplanung, ihre effektive Steuerbelastung im Konzern oder in der Unterneh
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_____10650::8d6040c76db012f6bf818f0a2ef2662e
Publikováno v:
RUA. Repositorio Institucional de la Universidad de Alicante
Universidad de Alicante (UA)
Universidad de Alicante (UA)
BEPS Action 4 focuses on excessive deductible interest and other financial payments, thus recommending the design of rules in order to prevent base erosion through the use of interest payments and double non-taxation both from an inbound and an outbo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::3766b737544f83ac33088acd79e2d97d
https://hdl.handle.net/10045/46866
https://hdl.handle.net/10045/46866
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